Construction Industry Scheme – Gross Payment Status – Withdrawal – Former accountant retired – New accountant failed to pass on reminders tax due – Both partners had exemplary records of payment in past – Cancellation of status determined by computer – No consideration given by the commissioners as to whether or not they had a discretion – Appeal allowed to the extent that it is referred back to the Commissioners
Citations:
[2011] UKFTT 551 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 June 2022; Ref: scu.449520